PENGARUH LEVERAGE, FINANCIAL DISTRESS, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK PERUSAHAAN

AGUS SUPRIYADI, . (2025) PENGARUH LEVERAGE, FINANCIAL DISTRESS, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK PERUSAHAAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh Leverage, Financial distress, Kepemilikan Institusional, Komisaris Independen dan Komite Audit terhadap Agresivitas Pajak. Populasi dalam penelitian ini adalah perusahaan sektor Consumer Goods Cyclical yang terdaftar di Bursa Efek Indonesia tahun 2021-2024. Jumlah sampel dalam penelitian ini sebanyak 28 perusahaan dengan total observasi sebanyak 112 perusahaan selama tahun 2021 hingga 2024. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode penelitian yang digunakan yaitu kuantitatif dengan sumber data berupa data sekunder. Metode analisis data menggunakan analisis regresi data panel dengan EVIEWS versi 13. Hasil dari penelitian ini memberikan bukti secara empiris bahwa secara parsial variabel Leverage, Financial distress berpengaruh positif terhadap agresivitas pajak, dan Komite Audit berpengaruh negatif terhadap Agresivitas Pajak. Sedangkan variabel Kepemilikan Institusional dan Komisaris Independen tidak berpengaruh terhadap Agresivitas Pajak. Secara simultan variabel Leverage, Financial distress, Kepemilikan Institusional, Komisaris Independen, dan Komite Audit berpengaruh signifikan terhadap Agresivitas Pajak. Kata Kunci: Leverage, Financial distress, Kepemilikan Institusional, Komisaris Independen, Komite Audit, Agresivitas Pajak *****ABSTRACK This study aims to test whether there is an influence of Leverage, Financial distress, Institutional Ownership, Independent Commissioners and Audit Committees on Tax Aggressiveness. The population in this study were companies in the Consumer Goods Cyclical sector listed on the Indonesia Stock Exchange in 2021-2024. The number of samples in this study was 28 companies with a total observation of 112 companies during 2021 to 2024. The sampling technique used the purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses panel data regression analysis with EVIEWS version 13. The results of this study provide empirical evidence that partially the variables Leverage, Financial distress have a positive effect on tax aggressiveness, and the Audit Committee has a negative effect on Tax Aggressiveness. While the variables Institutional Ownership and Independent Commissioners have no effect on Tax Aggressiveness. Simultaneously, the variables Leverage, Financial distress, Institutional Ownership, Independent Commissioners, and Audit Committee have a significant effect on Tax Aggressiveness. Keywords: Leverage, Financial distress, Institutional Ownership, Independent Commissioner, Audit Committee, Tax Aggressiveness

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Etty Gurendrawati, M.Si,Ak. ; 2). Dr. Marsellisa Nindito, SE.,M.Sc.,Ak.,CA
Subjects:	Ilmu Sosial > Keuangan Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Agus Supriyadi .
Date Deposited:	25 Jul 2025 01:43
Last Modified:	25 Jul 2025 01:43
URI:	http://repository.unj.ac.id/id/eprint/56723

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